ACCOUNTS - Final Accounts preparation

Lesta Holdings Limited

Registered number: 16198806

Information for filing with the Registrar

For the period ended 28 February 2026

16198806

28 February 2026

LESTA HOLDINGS LIMITED

REGISTERED NUMBER: 16198806

BALANCE SHEET

AS AT 28 FEBRUARY 2026

		2026
		£


Current assets
Cash at bank and in hand	1
	1
Total assets less current liabilities		1

Net assets		1

Capital and reserves
Called up share capital			1
			1

For the 13-month period ended 28 February 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

O F Alimahomed

Director

Date: 20 October 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1

16198806

28 February 2026

LESTA HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

1.	General information

Lesta Holdings Limited (the "Company") is a private company, limited by shares, incorporated in England and Wales, registered number 16198806. The address of its registered office is 21 Nedham Street, Leicester, LE2 0HD.
The Company is dormant and has not traded during the period ended 28 February 2026.
The current period figures have been prepared for a 13-month period ended 28 February 2026. The Company was incorporated on 21 January 2025, therefore the results show no prior period information.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

These financial statements have been presented in pound sterling which is the functional currency of the Company, and rounded to the nearest £.
The following principal accounting policies have been applied.

2.2

Going concern

The directors believe there is nothing to indicate that the Company will not continue as a going concern. Following the period end, the entire issued share capital of Lesta Packaging PLC was transferred to Lesta Holdings Limited. The period to which the directors have paid particular attention in assessing the appropriateness of the going concern basis is not less than twelve months from the date of approval of the accounts.

2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 2

16198806

28 February 2026

LESTA HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

In applying the Company’s accounting policies, the directors are required to make judgments, estimates and assumptions in determining the carrying amounts of assets and liabilities.
The directors' judgments, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgments, estimates and assumptions, the actual results and outcomes may differ. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.
The directors consider there to be no judgments or key sources of estimation uncertainty within these financial statements.

Employees

The Company has no employees other than the director, who did not receive any remuneration.

5.	Share capital
		2026
		£

		Allotted, called up and fully paid

		1 Ordinary share of £1.00	1

The Company has one class of ordinary shares, which carries the right to vote and receive dividends and distributions.
After the balance sheet date, on 16 June 2026, the company issued 999 Ordinary shares at their nominal value of £1 per share, the shares having been allotted and issued in consideration of the acquisition by the company of 400,000 ordinary shares of £1 each in the capital of Lesta Packaging PLC.
On 23 June 2026 the 1,000 Ordinary shares were re-designated to 740 A1 Ordinary shares of £1 each, and 260 B1 Ordinary shares of £1 each.

6.	Contingent liabilities

A fixed and floating charge dated 12 August 2025 is secured against all assets of the Company in favour of HSBC UK Bank plc.

7.	Post balance sheet events

Following the period end, the entire issued share capital of Lesta Packaging PLC was transferred to Lesta Holdings Limited.

Page 3

16198806

28 February 2026

LESTA HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

8.	Controlling party

The Director considers the ultimate controlling party to be Mr O F Alimahomed by virtue of his majority shareholding in the Company.

Page 4